SECTIONS 70230-70244 - California Statutes

WATER CODE

SECTION 70230-70244

70230. The board of directors shall avail itself of the equalized
assessment roll of the county in which the district is situated, and
take such assessments as the basis for district taxation.

70231. On or before the third Monday in August each year, the
county auditor shall transmit to the board of directors a written
statement showing the total value of all taxable land and
improvements within the district, which value shall be ascertained
from the equalized assessment roll of the county.

70234. The board of directors shall meet on the first Tuesday after
the first Monday of September of each year to determine the rate of
tax to be levied for district purposes for the next ensuing year. The
amount of money to be raised shall be estimated by including the
following:
(a) The amount necessary to pay the interest and the part of the
principal of the funded debt that will become due in the current
year.
(b) The amount needed for salaries, wages, repairs, maintenance
and operation.
(c) The amount needed for salvage, fees and delinquencies.
(d) The amount of floating debt that it may be desirable to pay
during the current year.

70235. The board shall, after fixing the tax rate, certify the same
to the county auditor.

70237. The county auditor shall compute the district tax on the
property within the district using the rate of levy so fixed by the
board and the assessed value as found in such assessment roll.

70238. The district taxes shall be collected at the same time and
in the same manner as county taxes.

70239. All taxes levied under the provisions of this part shall be
a lien on the property on which they are levied. All of the
provisions of law, relative to the collection of state and county
taxes, including the time for their payment, the giving of notice as
to such time of payment, when they become delinquent, the penalties,
costs and interest that shall accrue for their nonpayment and the
period and manner of redemption are made applicable to the
collection, payment, delinquency and redemption of district taxes
except when inconsistent with this part.

70240. The tax collector shall sell to the district, for the
nonpayment of taxes, the property assessed at the same time and in
the same manner as property assessed for state and county taxes is
sold. If the delinquent property is not redeemed within the period
provided for the redemption of property sold to the State, then the
tax collector shall deed the property to the district in the same
manner as property is deeded to the State for nonpayment of taxes.

70241. All acts of the officials of the district in the levy and
collection of district taxes shall be given the same credence and
shall have the same presumptions as to the regularity of such actions
as are given by law to the acts of officials charged with the levy
and collection of state and county taxes.

70242. All deeds executed by the officers of the district shall be
conclusive as to all recitals contained therein and that all acts
required by law have been regularly done, and all steps required by
law have been regularly taken.

70243. The tax collector shall, when requested, furnish the board a
complete list of all delinquent taxes, of the persons owing the same
and a certified copy of the assessment contained in the assessment
roll.

70244. In the case of a sale of property for taxes or assessments,
except where the sale is conducted and the funds are accounted for as
provided in Division 1 (commencing with Section 101) of the Revenue
and Taxation Code, all proceeds shall be accounted for and
distributed as provided in Article 12 (commencing with Section 53925)
of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government
Code.